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COUNTY OF AMADOR v. STATE BOARD OF EQUALIZATION

Docket No. 10985.

240 Cal.App.2d 205 (1966)

49 Cal. Rptr. 448

COUNTY OF AMADOR et al., Plaintiffs and Appellants, v. STATE BOARD OF EQUALIZATION et al., Defendants and Respondents; EAST BAY MUNICIPAL UTILITY DISTRICT, Real Party in Interest and Respondent.

Court of Appeals of California, Third District.

February 16, 1966.

Attorney(s) appearing for the Case

James E. Deasy and George A. Huberty, County Counsel, for Plaintiffs and Appellants.

Thomas C. Lynch, Attorney General, Dan Kaufmann and Ernest P. Goodman, Assistant Attorneys General, and Edward P. Hollingshead, Deputy Attorney General, for Defendants and Respondents.

Harold Raines, John B. Reilley and Frank E. Howard for Real Party in Interest and Respondent.

FRIEDMAN, J.

The tax assessors of Amador and Calaveras Counties fixed the assessed value of water rights held by East Bay Municipal Utility District at Pardee Dam. The dam is located on the Mokelumne River, which forms the boundary between the two counties. The counties placed an aggregate assessed value of $8,342,000 on these rights, each entering one-half that amount on its assessment roll for 1961-62. Dissatisfied with these assessments, the utility district

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